2016 (9) TMI 1057

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....Lalatendu Patra, Advocate, for the Respondent. ORDER In the present appeal, the appellant M/s. Banco Products India Limited filed a refund claim for Rs. 5,45,657/- on 7-11-2014, within the time limit prescribed. However, on finding certain errors subsequently, they omitted certain items which were included in the original refund claim and filed a revised claim for Rs. 4,96,486/- on 8-1-2015.....

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.... this fact. The appellant filed a revised claim after a couple of months realising that there was some wrong calculation/error in the original refund claim, in the sense that items and serial numbers from 7 to 18 was not eligible for the refund. Therefore, they omitted the same and filed a revised claim for a lower amount of Rs. 4,96,486/-. We find the action of the appellant bona fide. The said a....